文章基本信息

标题：The effect of internal audit effectiveness, auditor responsibility and training in fraud detection
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作者：George Drogalas ; George Drogalas ; Michail Pazarskis 等
期刊名称：Contabilitate şi Informatică de Gestiune
印刷版ISSN：1583-4387
出版年度：2017
卷号：16
期号：4
页码：434-455
DOI：10.24818/jamis.2017.04001
语种：English
出版社：Bucharest University of Economic Studies
摘要：The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or offences which lead to fraud. In order to investigate the above relationship, we conducted a survey of companies listed in the Athens Stock Exchange. We used factor analysis to validate the survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor responsibility and training. We used regression analysis to test for significance between the constructed variables. Our analysis shows that audit effectiveness, auditor responsibility and auditor training affect positively and significantly the detection of fraud. Our results highlight the importance of internal audit in detecting accounting fraud and the need of companies to invest on internal audit processes and training in order to achieve enhanced corporate performance. Finally, our research stresses the importance of internal audit and fraud detection for companies which operate in countries which are in a period of economic crisis.
关键词：Internal audit; auditor responsibility; auditor training; fraud detection; accounting fraud